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The fiscal policy is a powerful tool at the macroeconomic level to influence the flow of economic processes in the country. The state budget is a mirror of fiscal policy provided by the government. The revenue side of the budget provides financial resources to perform basic government functions. The main fiscal method for securing budget revenues is the tax method. The problem of tax and tax systems is not just an economic problem. Economists define fiscal policy as a “balance between different power groups and go beyond purely economic issues”. The expenditure side of the state budget is an expression of the functions it performs. The budget expenditure structure is subordinate to government priorities for socio-economic governance. The combination between the revenue and expenditure side of the state budget is subordinate to the governmental ideology of the government. It is also related to the planned ratio between the two components, which determines the dynamics of government debt. The paper examines the state and trends in the ongoing fiscal policy of the state at the present stage

fiscal policy, state, budget